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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Indonesian Journal of Sustainability Accounting and Management JIA (Jurnal Ilmiah Akuntansi) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi International Journal of Environmental, Sustainability, and Social Science International Journal of Social Science Community Services Journal (CSJ) Indonesian Journal of Sustainability Accounting and Management Jurnal Riset Akuntansi Warmadewa SENEMA
I Gusti Ayu Intan Saputra Rini
Fakultas Ekonomi, Universitas Warmadewa, Denpasar, Bali
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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CSR Strategies of Five-Star Hotels in Denpasar-Bali Based on Local Community Perceptions I Gusti Ayu Intan Saputra Rini; Muhammad Asyraf Hasim
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.135

Abstract

The hotel industry provides numerous jobs and has a significant contribution to local and global economies. Given that the hotel industry is an industry with a significant global impact, it is required to take social and environmental responsibilities earnestly. This study aims to describe the corporate social responsibility (CSR) strategies of five-star hotels in Denpasar City to examine the perceptions of surrounding communities toward these programs and to develop the appropriate CSR strategies for these hotels. This research is a qualitative study employing an exploratory sequential mixed method. The sample of hotel management staff who were interviewed and other respondents who filled out the research questionnaire were selected via purposive sampling. Results prove that CSR in five-star hotels in Denpasar City does not have its own autonomous field and budget authority. In fact, just one five-star hotel in the city has a CSR department. CSR activities in the hotels are in the form of maintenance and donations, and most of them (59%) are perceived as low by the surrounding community. Based on these findings, this work is able to develop a CSR management strategy for five-star hotels in Denpasar City.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2017 Pande Made Yani Indah Sari; Ni Putu Riasning; Gst Ayu Intan Saputra Rini
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i2.603

Abstract

The company’s failure is not because of competition, but because of corporate governance. CSR is considered as a burden for companies because companies have to pay extra for the im­plementation of CSR which has an impact on dividend distribution. The purpose of this study is to determine the effect of GCG which is proxied by managerial ownership, institutional owner­ship, independent board of commissioners, board of commissioners, and audit committee and CSR on ROA in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The data collection method used is documentation. The analysis technique used is multiple regression analysis. The results of this study stated that GCG and CSR have a positive effect on ROA which means that an increase in GCG and CSR activities can increase ROA.
The Effect Of Accrual Reliability, Debt Level And Cash Flow Volatility On Earnings Persistence Komang Ayu Trisna Dayanti; I Gusti Agung Prama YOGA; Gusti Ayu Intan Saputra RINI
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 1 (2021): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i1.56

Abstract

This research is entitled “The Effect of Accrual Reliability, Debt Level and Cash Flow Volatility on Earnings Persistence”. The research question is “Is the persistence of earnings is affected by accrual reliability, debt levels and cash flow volatility? The research objective is to examine empirically the effect of accrual reliability, debt levels and cash flow volatility on the earnings persistence. Accrual reliability, level of debt and cash flow volatility are independent variables in this study while earnings persistence is the dependent variable. This study used secondary data in the form of annual financial statements of sample companies, namely basic industry and chemicals sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sample selection method used was purposive sampling method. In total, there were two 12 sample companies in this study. This study used multiple linear regression data analysis technique including classical assumption test, F-statistical test and hypothesis testing. The results showed the accrual reliability and cash flow volatility had no effect on earnings persistence, while the level of debt had a positive effect on earnings persistence, and therefore, the second hypothesis is acceptable.
Corporate Social Responsibility of Five-Star Hotels in Bali I Gusti Ayu Intan Saputra Rini; Muhammad Asyraf Hasim; Luh Kade Datrini
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.49640

Abstract

This study aims at describing the CSR of five-star hotels in Bali, analyze the perceptions of the surrounding community towards hotel CSR and provide recommendations for CSR strategies for hotels based on the GRI Standards and local community perceptions. Respondent samples were selected using purposive sampling and data in the study were collected using interviews, documentation and questionnaires. This study uses an interactive model of qualitative data analysis techniques. The results of the study prove that: for the CSR the five-star hotels in Bali do not have an autonomous sector and do not have their own budgetary authority. Five-star hotels in Bali have also not reported their own CSR activities in the sustainability report. CSR activities of the hotels are mostly in the form of donations (philanthropy). 29% of the CSR activities of the hotels are perceived as low by the surrounding community, and in the end, this research is able to produce several recommendations for CSR management strategies for five-star hotels in Bali.
CSR Strategies of Five-Star Hotels in Denpasar-Bali Based on Local Community Perceptions I Gusti Ayu Intan Saputra Rini; Muhammad Asyraf Hasim
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.135

Abstract

The hotel industry provides numerous jobs and has a significant contribution to local and global economies. Given that the hotel industry is an industry with a significant global impact, it is required to take social and environmental responsibilities earnestly. This study aims to describe the corporate social responsibility (CSR) strategies of five-star hotels in Denpasar City to examine the perceptions of surrounding communities toward these programs and to develop the appropriate CSR strategies for these hotels. This research is a qualitative study employing an exploratory sequential mixed method. The sample of hotel management staff who were interviewed and other respondents who filled out the research questionnaire were selected via purposive sampling. Results prove that CSR in five-star hotels in Denpasar City does not have its own autonomous field and budget authority. In fact, just one five-star hotel in the city has a CSR department. CSR activities in the hotels are in the form of maintenance and donations, and most of them (59%) are perceived as low by the surrounding community. Based on these findings, this work is able to develop a CSR management strategy for five-star hotels in Denpasar City.
THE ROLE OF ENVIRONMENTAL KNOWLEDGE AND GREEN ECONOMY PERCEPTIONS ON GREEN ENTREPRENEURSHIP INTERESTS IN ENTREPRENEURS IN THE FOOD AND BEVERAGE (F&B) SECTOR IN BALI Ni Kd Sioaji Yamawati; I G. A. Intan Saputra Rini; I Gde Agung Wira Pratama
International Journal of Social Science Vol. 3 No. 3: October 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i3.6651

Abstract

This research background is based on increasing public awareness of the importance of protecting the environment and moving towards a green economy. This happens because environmental problems are increasingly complex and have an impact on human survival on earth. One way to overcome this problem is by developing green entrepreneurship or environmentally oriented entrepreneurship. Green entrepreneurship can help to build a sustainable economy and minimize negative impacts on the environment. However, the success of developing green entrepreneurship does not only depend on the entrepreneur's ability, but is also influenced by the entrepreneur's environmental knowledge and perception on green economy. This research aims to identify the factors that influence the interest in green entrepreneurship among entrepreneurs in Bali, especially environmental knowledge and perceptions of the green economy in the food and beverage (F&B) industry sector. Where the use of plastic materials in serving food and drinks is still very difficult to avoid. The analysis technique used in this research is Structural Equation Modelling (SEM) with a Partial Least Square (PLS) method approach. From the test results it can be analysed that the existence of environmental knowledge and perceptions of the green economy influence the interest in green entrepreneurship among entrepreneurs operating in the F&B sector in Bali, this is due to an increase of environmental problems in public awareness, making the environment an important factor in making business decisions
PELATIHAN SISTEM INFORMASI AKUNTANSI BERBASIS APLIKASI AKS (ASISTEN KEUANGAN SEKOLAH) Ni Made Satya Utami; Ni Ketut Ayu Purnama Dewi; I Gusti Ayu Intan Saputra Rini
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 2 No 1 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dalam mengolah, memanajemen, memperbaharui, menyimpan dan menampilkan data sebagian besar organisasi maupun lembaga lebih memanfaatkan sistem informasi akuntansi karena dinilai lebih memberikan kemudahan dalam pencapaian tujuannya. Dalam penyelenggaraan pendidikan, tidak terlepas dari biaya biaya yang juga timbul dari adanya aktivitas tersebut, keuangan dan pembiayaan merupakan potensi yang sangat menentukan dan merupakan bagian yang tidak terpisahkan dalam kajian manajemen pendidikan. Pencatatan pembayaran uang sekolah (SPP) pada SD Saraswati 2 Denpasar saat ini masih dilakukan secara manual, sehingga membutuhkan waktu yang lebih lama terlebih lagi jumlah siswa yang memerlukan pencatatan cukup banyak. Tujuan pengabdian yaitu melakukan pelatihan menggunakan sistem informasi akuntansi berbasis aplikasi AKS (Asisten Keuangan Sekolah) yang mudah diakses melalui perangkat komputer akan lebih memudahkan sistem pencatatan uang sekolah yang ada di SD Saraswati 2 Denpasar. Hasil pengabdian dengan penggunaan Sistem Informasi Akuntansi Pembayaran Uang Sekolah SD Saraswati 2 Denpasar yang dilakukan maka mempermudah dalam pendataan, pencarian, pengolahan, pelaporan serta penyimpanan/ arsip data.
The Effect of Credit Risk, Capital Adequacy Ratio, Liquidity, Operational Efficiency, and Solvency on The Financial Performance of BPR In The City of Denpasar Putu Kepramareni; Kadek Apriada; I Nyoman Fajar Ananta Putra; I Gusti Ayu Intan Saputra Rini
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 9 No. 1 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.1.2022.7-14

Abstract

This study aims to examine the effect of the variables of Credit Risk, Capital Adequacy,Liquidity, Operational Efficiency, and Solvency on Financial Performance. Financial performance is a description of the financial condition of a company so that it can be known the good and bad financial condition of a company that reflects work performance in a certain period. This research is based on the phenomenon of increasing and decreasing profits of Bank Perkreditan Rakyat on Denpasar city in 2018-2020. The study was conducted on Bank Perkreditan Rakyat on Denpasar city conducted in 2018-2020 with a total sample of 23 and observation of 69. The method of determining the sample used was purposive sampling, namely the technique of sampling data sources with certain considerations. Data analysis techniques used multiple linear regression analysis. The results of the study found that Operational Efficiency have a negative effect Financial Performance of Bank Perkreditan Rakyat on Denpasar city in 2018-2020. While Credit Risk, Capital Adequacy, Liquidity, and Solvency do not affect Financial Performance of Bank Perkreditan Rakyat on Denpasar city in 2018-2020.
Effects of Transfer Pricing, Tax Haven, and Thin Capitalization on Tax Avoidance I Gusti Ayu Intan Saputra Rini; Mellisa Dipa; Cokorda Krisna Yudha
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.2.2022.193-198

Abstract

Tax avoidance can be defined as an effort made by taxpayers to ease their tax burden without violating tax rules. Tax avoidance is a complicated and distinctive problem because it does not violate existing rules and regulations, however, on the other hand, the government does not want the existence of tax avoidance because it can cause a lack of state revenue. The purpose of this study is to examine and obtain empirical evidence of the effect of transfer pricing, tax havens, and thin capitalization on tax avoidance. This study was conducted on basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sample was determined using a non-probability sampling method through a purposive sampling technique, and 13 samples of companies that meeting the criteria were obtained. In addition, this study uses secondary data in the form of company annual financial statements and reports. Data were analysed using a multiple linear regression analysis technique. The results showed that transfer pricing has a negative effect on ETR as a proxy for tax avoidance; tax haven has a positive effect on ETR; while thin capitalization has no effect on ETR.
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH (SURVEY PADA PEMERINTAH SKPD PROVINSI BALI) Gede Jati Antara; I Gusti Ayu Intan Saputra Rini
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 1 (2017): Krisna: Kumpulan Riset Akuntansi (Available Online Since)
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.9.1.2017.101-117

Abstract

Abstract Public sector organizations can be seen on our daily lives. In an organization both of public and private sector management control systems need to achieve organizational goals. One element of the management control is the budget. The budget is used as a management tool for allocating limited resources and sources of funding for the organization. This study aimed to analyze the influence of the characteristics of budget goals proxied by the variable budget participation, budget goal clarity, feedback budget, budget evaluation and budget goal difficulty on the performance of the Bali provincial government officials. The population in this study is the Bali provincial government officials SKPD. Data collection method used is the questionnaire. Number of questionnaires distributed was 120 (100%) and the back and can be processed as many as 100 (83.3%). The analysis technique used is the analysis of partial least square. The data have been collected and processed using software SmartPLS 2.0 M3. The results of the analysis conducted, it was found that (1) Variable budget participation had no significant relationship to the performance of the apparatus, it is shown on the value of t-statistics (0.57) smaller than t-table (1.65). (2) Variable clarity of purpose budget has a significant relationship to the performance of the apparatus, it is shown on the value of t-statistics (2.70) greater than t-table (1.65). (3) Variable feedback budget has a significant relationship to the performance of the apparatus, it is shown on the value of t-statistics (5.47) greater than t-table (1.65). (4) Variable budget evaluation had no significant relationship to the performance of the apparatus, it is shown on the value of t-statistics (0.34) smaller than t-table (1.65). (5) Variable budget difficulties have a significant relationship to the performance of the apparatus, it is shown on the value of t-statistics (3.51) greater than t-table (1.65). Keywords: public sector organization, funding purpose characteristic and apparatus governance performance Organisasi sektor publik dapat kita lihat pada kehidupan kita sehari-hari. Dalam suatu organisasi baik sektor publik maupun swasta diperlukan sistem pengendalian manajemen untuk mencapai tujuan organisasinya. Salah satu elemen pengendalian manajemen tersebut adalah anggaran. Anggaran digunakan sebagai alat bantu manajemen untuk mengalokasi keterbatasan sumber daya dan sumber dana yang dimiliki organisasi. Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik tujuan anggaran yang diproksikan oleh variable partisipasi anggaran, kejelasan tujuan anggaran, umpan balik anggaran, evaluasi anggaran dan kesulitan tujuan anggaran terhadap kinerja pada aparat pemerintah Provinsi Bali. Populasi pada penelitian ini adalah aparat pemerintah SKPD Provinsi Bali. Metode pengumpulan data yang digunakan adalah dengan kuesioner. Jumlah kuesioner yang disebar adalah sebanyak 120 (100%) dan yang kembali dan dapat diolah sebanyak 100 (83,3%). Teknik analisis yang digunakan adalah dengan analisis partial least square. Data yang telah dikumpulkan lalu diolah dengan menggunakan software SmartPLS 2.0 M3. Hasil dari analisis yang dilakukan, didapatkan bahwa (1) Variabel partisipasi anggaran memiliki hubungan yang tidak signifikan terhadap kinerja aparat, hal ini ditunjukkan dari nilai t-statistics (0,57) yang lebih kecil dari nilai t-tabel (1,65). (2) Variabel kejelasan tujuan anggaran memiliki hubungan yang signifikan terhadap kinerja aparat, hal ini ditunjukkan dari nilai t-statistics (2,70) yang lebih besar dari nilai t-tabel (1,65). (3) Variabel umpan balik anggaran memiliki hubungan yang signifikan terhadap kinerja aparat, hal ini ditunjukkan dari nilai t-statistics (5,47) yang lebih besar dari nilai t-tabel (1,65). (4) Variabel evaluasi anggaran memiliki hubungan yang tidak signifikan terhadap kinerja aparat, hal ini ditunjukkan dari nilai t-statistics (0,34) yang lebih kecil dari nilai t-tabel (1,65). (5) Variabel kesulitan anggaran memiliki hubungan yang signifikan terhadap kinerja aparat, hal ini ditunjukkan dari nilai t-statistics (3,51) yang lebih besar dari nilai t-tabel (1,65). Kata kunci: organisasi sektor publik, karakteristik tujuan anggaran dan kinerja aparat pemerintah
Co-Authors A.A Sri Purnami A.A.A Erna Trisna Dewi Anak Agung Ayu Erna Trisnadewi Cokorda Krisna Yudha Gede Jati Antara I Gde Agung Wira Pratama I Gusti Agung Prama YOGA I Ketut Surya Darma I Kt Puja Wirya Sanjaya I Made Jamin Yasa I Made Mardika I Made Suniastha Amerta I Made Yuda Adnyana I Nyoman Fajar Ananta Putra I Putu Agus Aryaka Darmawan I Wayan Rupa I Wayan Sudana I.G.A.A Pradnya Anintya Semaraputri Ida Ayu Surasmi Ida Bagus Made Putra Manuaba Ida Bagus Udayana Putra Kadek Apriada, Kadek Komang Ayu Trisna Dayanti Komang Yoga Mahendra Luh Gede Pande Sri Eka Jayanti Luh Kade Datrini Luh Kade Datrini Made Santika Umara Pusti Mellisa Dipa Muhammad Asyraf Hasim Muhammad Asyraf Hasim Ni Kadek Eva Yanti Ni Kadek Rita Anggreni Ni Kd Sioaji Yamawati Ni Ketut Ayu Purnama Dewi Ni Luh Gede Rusmina Dewi Ni Luh Sephia Adnyani Putri Ni Made Puspasutari Ujianti Ni Nengah Seri Ekayani Ni Nyoman Sri Rahayu Damayanti Ni Putu Kesumayanti Ni Putu Laksmi Krisnina Maharani Ni Putu Riasning Ni Wayan Landya Dewi Pande Made Yani Indah Sari Partiwi Dwi Astuti Putu Dicky Ari Pratama Putu Kepramareni Putu Ria Puspita Putu Riska Junensie Putu Riska Junensie Sintya Wiranti Cahyono Tika Widyasariii Gusti Ayu